Mandatory Personal Hearing in Faceless Assessments: Allahabad HC Ruling 

Ara India Llp Vs National Faceless Assessment Centre Nafac (Allahabad High Court)

The case of Ara India LLP vs. National Faceless Assessment Centre (NAFAC), as heard by the Allahabad High Court, revolves around the issue of denying the opportunity for a personal hearing in a scrutiny assessment order passed by NAFAC under Section 143(3) read with Section 144B of the Income Tax Act for the Assessment Year 2022-23.

The petitioner sought relief in the form of quashing the ex parte scrutiny assessment order dated 22.03.2024, contending that despite their request for a personal h

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